Skip to code content (skip section selection)
Compare to:
Philadelphia Overview
The Philadelphia Code
PHILADELPHIA HOME RULE CHARTER
THE PHILADELPHIA CODE
TITLE 1. GENERAL PROVISIONS
TITLE 2. CITY-COUNTY CONSOLIDATION
TITLE 3. AIR MANAGEMENT CODE
TITLE 4. THE PHILADELPHIA BUILDING CONSTRUCTION AND OCCUPANCY CODE
TITLE 4.1. ELECTRICAL CODE
TITLE 4.2. PROPERTY MAINTENANCE CODE
TITLE 5. FIRE PREVENTION CODE
TITLE 6. HEALTH CODE
TITLE 7. HOUSING CODE
TITLE 8. PLUMBING CODE
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS
TITLE 10. REGULATION OF INDIVIDUAL CONDUCT AND ACTIVITY
TITLE 11. STREETS
TITLE 12. TRAFFIC CODE
TITLE 13. WATER AND SEWER
TITLE 14. ZONING AND PLANNING
TITLE 15. PARKS AND RECREATION
TITLE 16. PUBLIC PROPERTY
TITLE 17. CONTRACTS AND PROCUREMENT
TITLE 18. COMMERCE AND AVIATION
TITLE 19. FINANCE, TAXES AND COLLECTIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
§ 19-3402. Imposition and Rate of the Excise Tax.
   (1)   There is hereby imposed an excise tax on the purchase, rental or licensing of space on any building, parcel, Sign Support Structure or newsstand located in the City for the purpose of installing, placing or maintaining an Outdoor Advertising Sign. 681
   (2)   The excise tax shall be collected by an Outdoor Advertising Company at the time the Purchase Price is paid, and shall be remitted by the Outdoor Advertising Company to the City in accordance with rules and regulations to be promulgated by the Department.
   (3)   The rate of tax shall be seven percent (7%) of the Purchase Price.

 

Notes

681
   Amended, Bill No. 120754 (approved January 23, 2013), effective July 1, 2013.

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

Hosted by: American Legal Publishing

Back to Code Library
Previous Doc
Next Doc